IFRS® Standards—Issued at 1 January 2020 (Red Book) International Financial Reporting Standards IFRS

IFRS® Standards—Issued at 1 January 2020

This is the official printed edition of the authoritative pronouncements of the International Accounting Standards Board as issued at 1 January 2020.

New in this edition:

Interest Rate Benchmak Reform, which amends IFRS 9, IAS 39 and IFRS 7.

This edition contains the Standards as approved by the International Accounting Standards Board for issue up to 31 December 2019. These Standards include changes that are not yet required at 1 January 2020. Readers seeking the text of Standards required for accounting periods beginning on 1 January 2020 (ie all Standards with an effective date on or before 1 January 2020) should refer to the 2020 edition of IFRS® Standards—Required 1 January 2020, which was issued in January 2020.

This edition is presented in three parts:

• Part A (Issued Standards) contains the IFRS Standards, including IAS® Standards, IFRIC® Interpretations and SIC® Interpretations, together with the Conceptual Framework for Financial Reporting.

• Part B (Accompanying Guidance) contains the illustrative examples and implementation guidance that accompany the Standards, together with IFRS practice statements.

• Part C (Bases for Conclusions) contains the Bases for Conclusions that accompany the Standards, the Conceptual Framework for Financial Reporting and the IFRS Practice Statements.